摘要
应收账款是企业为扩大销售,实行信用销售而形成的。应收账款管理的好坏直接影响企业营运资金的周转与经济效益。因此企业应加强应收帐款的管理,分析应收帐款存在风险,制定防范措施,最大限度地降低应收帐款风险,提高企业的效益。
Receivable Accounts is formed for the expansion of sales and credit sales. The management of receivable accounts directly affects the enterprise＇ capital turnover and economic benefits. Therefore, enterprises should strengthen the management of receivable accounts, analysizes the risk of receivable account, formulates the preventive measures, and minimizes the account receivable risk to improve the efficiency of enterprises.
出处
《沈阳工程学院学报（社会科学版）》
2013年第4期508-510,共3页
Journal of Shenyang Institute of Engineering:Social Science
关键词
应收帐款
原因
防范措施
receivable accounts
cause
preventive measures
